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Our students have big dreams. They arrive ready to work,
eager to learn, and focused on career development. We help them harness that
ambition to meet their goals. Whether you want to become marketing managers or
investment bankers, we have the tools to help you get there.

Get ready to experience the world in your classroom. Regardless of your
major or program, you’ll discover how globalization is affecting today’s
business practices. Our global theme comes to life as your study alongside
students and faculty members from all parts of the world.

You’ll start building your resume and professional connections the
moment you arrive on campus. Your courses emphasize practical experience, and
your Suffolk network is your number-one resource for internship and career
opportunities.

At Sawyer Business School, you’re more than just a student. You’re part
of a thriving community that’s made up of innovators, thought leaders, business
executives, and researchers. As you begin your academic journey, we’re here to
help you transform into successful business leaders.

Where do you see yourself in five years? Ten? Whatever your career goals
are, Sawyer Business School has the resources to help you achieve them. As a
student, you’ll encounter flexible scheduling, expert faculty, practical
learning, and diverse classrooms.

The
strength of each academic department lies in its faculty and curriculum. You’ll
develop lasting connections with your professors. They treat you as an
individual, offering academic support, career guidance, and access to their
professional networks.

At
Sawyer Business School, you have the power to reach 27,000+ industry
professionals and corporate executives around the world. Our alumni community
is a key career resource, helping you gain new skills, find mentors, advance your
career, and change professional paths.

Accelerated Options

Accelerated MST for CPAs Curriculum

Curriculum

Required Introductory Course (1 credit)

SBS-600 Effective Career Planning

Credits:

1.00

Description:

SBS 600 is the first required course in Suffolk's graduate programs. The course is based on the precepts of experiential learning. Based on the idea that people learn best by participating in meaningful activities, this course provides students with the opportunity to learn about and experience first-hand the many complexities of business and the role of top managers. To accomplish this, SBS 600 is composed of several distinct parts, including the completion of a self-assessment instrument and their own written career development plan. In the campus sections of SBS 600, students will work in small groups as they take on the roles of top managers in a hands-on behavioral simulation. In the online sections, students will conduct a 360 degree evaluation to provide feedback.

Type:

MBA & Global MBA Required

Taxation Core Courses (21 credits)

May be waived and another tax elective substituted.

TAX-801 Issues in Federal Taxation

Credits:

3.00

Description:

This first course in taxation concentrates on the federal income taxation of individuals with some discussion of business taxation. The objective of the course is to explore the basic structure of individual income taxation, including the individual tax formula, income, deductions and credits and an introduction to property transactions. A major emphasis is placed on how tax laws affect everyday personal and business decisions.

Type:

MBA Tax

TAX-861 Tax Research

Credits:

3.00

Description:

Tax research methods, including identifying and defining tax questions, locating appropriate authority, and interpreting statutes, cases and rulings. Effective communication of research findings and recommendations, and proper administration, ethics and responsibilities of tax practice are emphasized in this course.

Type:

MBA Tax

TAX-862 Taxation of Corporations

Prerequisites:

TAX 801 and TAX 861

Credits:

3.00

Description:

Concepts, principles and practices of taxation of corporations and their shareholders. The effects of taxation on corporate formation, capital structures, distribution and liquidation are covered.

Type:

MBA Tax

TAX-863 Tax of Pass-Through Entities

Prerequisites:

TAX 801 and TAX 861

Credits:

3.00

Description:

Concepts, principles and practices of taxation of partnerships and S-corporations, including the use of pass-through entities for tax planning.

Description:

Type:

MBA Tax

TAX-871 Tax of Estates,trusts, & Gifts

Prerequisites:

TAX 801 and TAX 861

Credits:

3.00

Description:

Concepts, principles and practices of taxation of decedents' estates, trusts and lifetime gifts. Topics covered include valuation of property subject to estate and gift taxes, and the use of trusts for tax planning.

Type:

MBA Tax

TAX-876 Tax Policy

Prerequisites:

4 TAX prefix courses, including Tax 801 and 861

Credits:

3.00

Description:

Policy considerations in the development of proposed tax legislation are covered. Tax policy issues are examined in relation to empirical, political and legal studies. Throughout the course the tax legislative process is explored.

Type:

MBA Tax

*TAX-876 should be taken as late in the program as possible.

Elective Courses (9 credits)

Select three (3) electives from the following:

TAX-802 Issues in Federal Taxation II

Prerequisites:

TAX 801

Credits:

3.00

Description:

Further consideration of tax issues as they affect the sole proprietor, including the Alternative Minimum Tax, nontaxable exchanges, basis rules and passive activities.

Type:

MBA International Business,MBA Tax

TAX-866 State & Local Taxation

Prerequisites:

TAX 801 and TAX 861

Credits:

3.00

Description:

The interrelationships between the federal and state taxation systems are covered. Problems such as revenue generation and residency issues are examined. Using federal adjusted gross income as a focal point, and its effect on state revenues, excise taxes, general sales taxes and inheritance taxes are studied.

Type:

MBA Tax

TAX-867 Advanced Topics in Corporate Tax

Prerequisites:

TAX 862

Credits:

3.00

Description:

Tax-free and taxable acquisitions/reorganizations in relation to various acquisitive and reorganizational transactions are examined as well as consolidated returns. Topics covered include continuity of enterprise and interest issues in conjunction with the tax treatment accorded a transaction as well as carryover, basis and compliance provisions.

Type:

MBA Tax

TAX-870 Federal Income Tax of Estates & Trust

Prerequisites:

TAX 801 and TAX 861

Credits:

3.00

Description:

Concepts, principles and practices of income taxation of decedents' estates and trusts. Topics covered include grantor trusts, charitable trusts and income in respect of a decedent.

Type:

MBA Tax

TAX-872 Tax Exempt Organizations

Prerequisites:

TAX 801 and TAX 861

Credits:

3.00

Description:

Tax and non-tax issues are studied in the formation of tax exempt organizations. Feeder organizations and unrelated business taxable income are covered in depth. Other topics covered include loss of tax exempt status and ceiling limitations on gift giving.

Type:

MBA Tax

TAX-879 Personal Financial Planning

Prerequisites:

TAX 801 and TAX 861

Credits:

3.00

Description:

Topics covered include legal, economic, cash flow, tax, investment and insurance ramifications of life and death. Emphasizes tools and techniques necessary to maximize benefits generated from net worth, cash flow and employment and minimize the loss resulting from unforeseen contingencies, death and retirement. Students participate in class discussions and are required to submit a written financial plan for a hypothetical client.

Type:

MBA Tax

TAX-910 Individual Study in Taxation

Credits:

1.00- 3.00

Description:

Independent study in Taxation

Type:

MBA Tax

Any other 800-level course offered in the Sawyer Business School, or any other advanced elective with the approval of the Director of Graduate Programs in Taxation.

Accelerated MST for Attorneys Curriculum

Curriculum

Required Introductory Course (1 credit)

SBS-600 Effective Career Planning

Credits:

1.00

Description:

SBS 600 is the first required course in Suffolk's graduate programs. The course is based on the precepts of experiential learning. Based on the idea that people learn best by participating in meaningful activities, this course provides students with the opportunity to learn about and experience first-hand the many complexities of business and the role of top managers. To accomplish this, SBS 600 is composed of several distinct parts, including the completion of a self-assessment instrument and their own written career development plan. In the campus sections of SBS 600, students will work in small groups as they take on the roles of top managers in a hands-on behavioral simulation. In the online sections, students will conduct a 360 degree evaluation to provide feedback.

Type:

MBA & Global MBA Required

Accounting Preparation Courses (9 credits)

MBA-640 Corporate Financial Reporting and Control

Credits:

3.00

Description:

Explores the structure and information content of the three principal financial statements of profit-directed companies, namely the income statement, balance sheet, and statement of cash flows. Students learn skills in how to use accounting information to analyze the performance and financial condition of a company, facilitate decision-making, planning and budgeting, and performance appraisal in a managerial context. Students with no prior background in accounting complete a programmed instruction in the mechanics of double entry accounting at the start of the course.

Type:

MBA & Global MBA Core

ACCT-801 Graduate Financial Accounting II

Prerequisites:

ACCT 800 or MBA 640;

Credits:

3.00

Description:

Students learn the practice of financial accounting and reporting under USGAAP. They explore the measurement and reporting of various asset, liability, and equity accounts; measurement and reporting of revenue, expense and net income; and the presentation and interpretation of financial statements. Pronouncements of authoritative sources such as the SEC, AICPA and the FASB are also studied. Reference is made to accounting practices in other countries and to pronouncements by the IASB.

Type:

MBA Accounting

ACCT-802 Graduate Financial Accounting III

Prerequisites:

ACCT 801;

Credits:

3.00

Description:

Continues the treatment of financial accounting and reporting from ACCT 801. Students learn the US GAAP accounting treatment of corporate securities and derivative contracts, treasury stock, contingent and recognized liabilities - including post-retirement benefits, bonds and leases, and the allocation of corporate tax expense. Accounting for inflation and changing prices are also discussed.

Type:

MBA Accounting

Taxation Core Courses (18 credits)

A maximum of two courses may be waived with credit; however, total
course waivers with credit cannot exceed four (4). A minimum of 25
credits must be earned at SBS.

TAX-801 Issues in Federal Taxation

Credits:

3.00

Description:

This first course in taxation concentrates on the federal income taxation of individuals with some discussion of business taxation. The objective of the course is to explore the basic structure of individual income taxation, including the individual tax formula, income, deductions and credits and an introduction to property transactions. A major emphasis is placed on how tax laws affect everyday personal and business decisions.

Type:

MBA Tax

TAX-862 Taxation of Corporations

Prerequisites:

TAX 801 and TAX 861

Credits:

3.00

Description:

Concepts, principles and practices of taxation of corporations and their shareholders. The effects of taxation on corporate formation, capital structures, distribution and liquidation are covered.

Type:

MBA Tax

TAX-863 Tax of Pass-Through Entities

Prerequisites:

TAX 801 and TAX 861

Credits:

3.00

Description:

Concepts, principles and practices of taxation of partnerships and S-corporations, including the use of pass-through entities for tax planning.

Description:

Type:

MBA Tax

TAX-871 Tax of Estates,trusts, & Gifts

Prerequisites:

TAX 801 and TAX 861

Credits:

3.00

Description:

Concepts, principles and practices of taxation of decedents' estates, trusts and lifetime gifts. Topics covered include valuation of property subject to estate and gift taxes, and the use of trusts for tax planning.

Type:

MBA Tax

TAX-876 Tax Policy

Prerequisites:

4 TAX prefix courses, including Tax 801 and 861

Credits:

3.00

Description:

Policy considerations in the development of proposed tax legislation are covered. Tax policy issues are examined in relation to empirical, political and legal studies. Throughout the course the tax legislative process is explored.

Type:

MBA Tax

*Tax 876 should be taken as late in the program as possible

Elective Courses (9 credits)

Select three (3) electives from the following:

TAX-802 Issues in Federal Taxation II

Prerequisites:

TAX 801

Credits:

3.00

Description:

Further consideration of tax issues as they affect the sole proprietor, including the Alternative Minimum Tax, nontaxable exchanges, basis rules and passive activities.

Type:

MBA International Business,MBA Tax

TAX-866 State & Local Taxation

Prerequisites:

TAX 801 and TAX 861

Credits:

3.00

Description:

The interrelationships between the federal and state taxation systems are covered. Problems such as revenue generation and residency issues are examined. Using federal adjusted gross income as a focal point, and its effect on state revenues, excise taxes, general sales taxes and inheritance taxes are studied.

Type:

MBA Tax

TAX-867 Advanced Topics in Corporate Tax

Prerequisites:

TAX 862

Credits:

3.00

Description:

Tax-free and taxable acquisitions/reorganizations in relation to various acquisitive and reorganizational transactions are examined as well as consolidated returns. Topics covered include continuity of enterprise and interest issues in conjunction with the tax treatment accorded a transaction as well as carryover, basis and compliance provisions.

Type:

MBA Tax

TAX-870 Federal Income Tax of Estates & Trust

Prerequisites:

TAX 801 and TAX 861

Credits:

3.00

Description:

Concepts, principles and practices of income taxation of decedents' estates and trusts. Topics covered include grantor trusts, charitable trusts and income in respect of a decedent.

Type:

MBA Tax

TAX-872 Tax Exempt Organizations

Prerequisites:

TAX 801 and TAX 861

Credits:

3.00

Description:

Tax and non-tax issues are studied in the formation of tax exempt organizations. Feeder organizations and unrelated business taxable income are covered in depth. Other topics covered include loss of tax exempt status and ceiling limitations on gift giving.

Type:

MBA Tax

TAX-879 Personal Financial Planning

Prerequisites:

TAX 801 and TAX 861

Credits:

3.00

Description:

Topics covered include legal, economic, cash flow, tax, investment and insurance ramifications of life and death. Emphasizes tools and techniques necessary to maximize benefits generated from net worth, cash flow and employment and minimize the loss resulting from unforeseen contingencies, death and retirement. Students participate in class discussions and are required to submit a written financial plan for a hypothetical client.

Type:

MBA Tax

TAX-910 Individual Study in Taxation

Credits:

1.00- 3.00

Description:

Independent study in Taxation

Type:

MBA Tax

Or any
other 800-level course offered in the Sawyer Business School, with the approval
of the Director of Graduate Programs in Taxation.